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     Cultivating functional specialists by developing the core competencies demanded
     by change in the business environment and by providing specialized knowledge
     required in accordance with job positions.
 
   
Corporation Finance and Accounting Practice
 
  Who Should Attend : Employees and managers in accounting area
: Employees and managers in non-accounting area (optional)
     
  Course Duration : Round 1 - Apr. 14 (Mon) ~ Apr. 18 (Sat)
    : Round 2 - Apr. 21 (Mon) ~ Apr. 25 (Sat)
     
  Goal : Understand the nature of accounting and financial statement
    : Learn basics of income/loss and costing 
    : Improve the corporation balancing practice and financial 
  statement analysis
     
  Content
Module Contents
Nature of accounting - Meaning of accounting
- Changes in accounting environment
- Categories of accounting
- Morals of accountants
Financial statement - Meaning and types of financial statement 
- Balance sheet
- Income and loss statement
- Appropriations of retained earning (Defict)
- Cash flow
Asset accounting - Nature, categories, and assessment of 
  assets
- Current assets
- Investment assets
- Tangible assets
- Intangible assets
Deficit accounting - Concepts and categories of deficits
- Current liabilities
- Long-term liabilities
- Deficit reserves
Capital accounting - Concepts and categories of capital
- Capital
- Capital surplus
- Retained earnings
- Capital adjustment account
Income/Loss accounting and costing - Concepts and measurement of income
- Concepts and types of income and 
   expenditure
- Income statement items
- Concepts and calculation of cost
Special issues on finance and accounting - HQ-branch accounting
- Lease accounting
- Accounting related to foreign currency
- Derived product accounting
- Special allowance and reserve
- Consolidated accounting
Corporation balancing practice - Balancing overview
- Balancing practice
- Balancing policy
Financial statement analysis - Meaning of financial statement analysis
- Financial statement analysis
- Analysis on fluidity, stability, dynamics,
  profitability, and productivity
     
  Location : LG Academy
     
  Participants : 70 / round